Section 7(3) in The U.P. Tax on Luxuries Act, 1995
(3)No tobacconist shall be required to furnish any security under sub-section (1) or under sub-section (2) by the assessing authority unless he has been given a reasonable opportunity of being heard and the amount of security that may be required to be furnished by any tobacconist under either of, or both, the aforesaid sub-sections shall in no case exceed the tax payable, in accordance with the estimate of the assessing authority, on the turnover of receipts of the tobacconist for the year in which such security is required to be furnished.
